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This study aims to analyze the effect of Digital visual marketing and Service Innovation, both partially and simultaneously, on the decision to rent Sikka traditional clothing at Meliana Collection. The background of this research is based on the unstable fluctuations in the number of rental transactions at the object of research, so a strategy is needed that can increase consumer appeal, especially through strengthening visual-based digital marketing and improving service quality. This study uses a quantitative approach with causal associative methods. The population in this study consists of all consumers who have rented traditional clothing at Meliana Collection. Determination of the number of samples was carried out using a probability sampling technique with the Slovin formula at a 10% error level, resulting in 88 respondents as the research sample. Data were collected through the distribution of questionnaires and further analyzed using descriptive analysis, classical assumption tests, multiple linear regression analysis, and hypothesis testing (t-test and F-test) using SPSS version 23 software. The results of the research partially (t-test) show that the Digital visual marketing variable has a positive and significant effect on rental decisions (t-count 2.955> 1.988; Sig 0.004). The Service Innovation variable also has a positive and significant effect on rental decisions and is proven to be the most dominant variable influencing consumer decisions (t-count 11.386 > 1.988; Sig 0.000). Simultaneously (F-test), the two independent variables have a significant combined effect on consumer rental decisions (F-count 77.606>2.71; Sig 0.000). The combination of the Digital visual marketing and Service Innovation variables contributes 64.6% (R Square 0.646) to rental decisions, while the remaining 35.4% is influenced by other factors or variables outside of this research model.

The increasing use of mobile applications in the retail industry has generated a large volume of user reviews that contain valuable insights regarding customer experience and service quality. However, the unstructured nature of these reviews requires an automated approach to extract meaningful patterns efficiently. This study aims to perform sentiment analysis on user reviews of the Indomaret Poinku application by integrating lexicon-based labeling with machine learning classification. A total of 10,000 reviews were collected from Google Play Store and processed through a series of text preprocessing steps, including cleaning, case folding, normalization, tokenization, stopword removal, and stemming. Sentiment labeling was performed using the Indonesian Sentiment Lexicon (InSet), producing three sentiment classes: positive, negative, and neutral. The labeled data were vectorized using CountVectorizer and classified using two algorithms: K-Nearest Neighbors (KNN) and Random Forest (RF). Evaluation results show that Random Forest outperforms KNN, achieving an accuracy of 82.5%, compared to 69% for KNN. Random Forest demonstrates superior performance in handling high-dimensional sparse text features and yields more stable predictions across sentiment classes. This study contributes to the growing body of research on Indonesian sentiment analysis by demonstrating the effectiveness of combining lexicon-based labeling with ensemble learning methods, offering practical implications for developers seeking to improve the quality and user satisfaction of digital retail applications.

This community engagement initiative was prompted by students’ limited understanding of how to package local content into educational products with economic value, as well as the suboptimal integration of entrepreneurial values into teaching. The aim of this initiative is to foster an entrepreneurial spirit among students through edupreneurship, developed in the form of an exhibition based on local product. The method employed was the Participatory Action Research (PAR) approach, which involved students as active participants in the training, production, and marketing of local products, as well as in the organisation of the exhibition. The activity began with training on the basic concepts of edupreneurship, product packaging, and marketing strategies. The exhibition showcased various creative products such as food & beverage, eco bodycare, eco living style, and fashion accesories featuring local product motifs. This activity successfully enhanced students’ capacity for critical thinking, innovation, and productive collaboration. An entrepreneurship talk show held concurrently further strengthened students’ motivation and entrepreneurial insights. The results of the activity demonstrated that the management  exhibition effectively served as a medium for transforming local product such as food & beverage, eco bodycare, ecoliving style, fashion accesories learning into a contextual, practical, and economically valuable experience through the edupreneurship approach.

The rapid development of digital technology has encouraged businesses, including skincare brands, to utilize social media as an effective marketing platform. This study aims to analyze the influence of digital marketing strategies and social media content quality on consumer purchase decisions for skincare products. This research employs a quantitative associative approach. Data were collected through questionnaires distributed to 97 respondents, selected using the Slovin formula. The data were analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis, partial (t-test) and simultaneous (F-test) hypothesis testing, as well as the coefficient of determination (R²), with the assistance of SPSS. The results show that digital marketing strategies have a positive and significant influence on consumer purchase decisions. Furthermore, the quality of social media content also has a positive and significant influence on purchase decisions. Simultaneously, both variables significantly affect consumer purchase decisions. These findings indicate that effective digital marketing strategies, along with informative, engaging, and credible social media content, can enhance consumer interest and positively influence their purchasing decisions regarding skincare products.

The emergence of Large-Format Printing (LFP) technology has transformed global visual communication by enabling the production of large-scale, high-quality printed materials, significantly influencing Nigeria’s graphic design industry. This study aims to examine the impact of LFP on graphic design practice (GDP) in 21st-century Nigeria and propose strategies for sustainable development while addressing emerging challenges. A mixed-method approach was employed, with a primary qualitative focus through interviews and participant observation, supported by quantitative data collected using a Likert-scale questionnaire to assess designers’ perceptions of LFP’s influence. The findings reveal a dual impact. On the positive side, LFP has enhanced design scale, print quality, creative flexibility, and production efficiency, effectively overcoming the limitations of earlier methods such as letterpress printing, manual clamp offset printing, and hand-painted signboards. However, several challenges persist, including the oversaturation of practitioners, increased design piracy, and issues of color inconsistency, which undermine quality outcomes. These challenges highlight gaps in professional standards and regulation within the industry. The study concludes that while LFP has driven innovation and growth in Nigeria’s graphic design sector, its optimal benefits are constrained by the proliferation of unaccredited freelance designers. Therefore, the study recommends the implementation of targeted training programs and stricter professional accreditation systems through relevant regulatory bodies to ensure sustainable development and maximize the transformative potential of LFP technology.

This study examines the effect of transfer pricing, thin capitalization, and intangible assets on tax avoidance among manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2022-2024. Using a purposive sampling method, 90 firms were selected, yielding 262 firm-year observations after removing 8 outliers from an initial pool of 270. Tax avoidance is proxied by the Cash Effective Tax Rate (CETR); transfer pricing by the Related Party Transaction ratio (RPT); thin capitalization by the Debt-to-Equity Ratio (DER); and intangible assets by the ratio of intangible assets to total assets. The results indicate that transfer pricing has a significant negative effect on tax avoidance, thin capitalization has a significant negative effect on tax avoidance, and intangible assets do not significantly affect tax avoidance. The model is jointly significant (F = 25.422; p < .001) with an Adjusted R² of 21.92%, indicating that 21.92% of the variation in tax avoidance is explained by the three independent variables. These findings carry important implications for tax authorities seeking to strengthen oversight of related-party transactions and the capital structures of multinational enterprises.

This study aims to analyze the contribution and effectiveness of Local Tax and Local Retribution revenues to the Regional Original Revenue (PAD) of Bantul Regency during the 2021–2024 period. This research employs a quantitative descriptive approach using secondary data obtained from the Budget Realization Report (LRA) of Bantul Regency. The data analysis techniques used include contribution ratio analysis and effectiveness analysis by comparing realization with predetermined targets. The results show that the contribution of Local Taxes to the PAD of Bantul Regency during the 2021–2024 period is classified as good, with an average of 45.12%. Meanwhile, the contribution of Local Retribution to PAD is categorized as very low, with an average of 6.37%. In terms of effectiveness, Local Tax revenue is considered very effective with an average effectiveness rate of 109.18%, while Local Retribution revenue is categorized as quite effective with an average effectiveness of 92.42%. Based on these results, it can be concluded that Local Taxes are the most dominant and reliable source of PAD in Bantul Regency, while Local Retribution, although quite effective in achieving its targets, still requires optimization. Therefore, efforts are needed to optimize the collection of local retributions through the expansion of retribution objects, the review of more realistic targets, and the improvement of regional revenue management quality.

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

This study aims to analyze the effect of Augmented Reality-based Virtual Try-On and consumer testimonials on purchase intention toward Maybelline foundation from an Islamic business perspective among Generation Z in Bandar Lampung. This research employs a quantitative approach using primary data collected through questionnaires distributed to 100 respondents. The data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results show that Virtual Try-On has a positive and significant effect on purchase intention. Consumer testimonials also have a positive and significant effect on purchase intention. Simultaneously, both variables significantly influence purchase intention. From an Islamic business perspective, the use of technology and consumer testimonials can serve as an effective marketing strategy while maintaining ethical principles such as transparency, honesty, and fairness. 

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

This study aims to examine the effect of debt policy and transfer pricing on tax avoidance, with audit quality as a moderating variable. The object of this study is non-banking companies included in the LQ45 index listed on the Indonesia Stock Exchange during 2021-2024, with a total sample of 117 firm-year observations. The data were analyzed using multiple linear regression and subgroup analysis (and chow test), by comparing the regression results between companies audited by Big Four and non-Big Four audit firms. The results indicate that debt policy has a positive and significant effect on tax avoidance, while transfer pricing does not have a significant effect on tax avoidance. Audit quality is proven to moderate the relationship between debt policy and tax avoidance by weakening the effect. However, audit quality does not moderate the relationship between transfer pricing and tax avoidance. These findings suggest that corporate financing decisions through debt remain an important mechanism in tax planning practices, while audit quality plays a crucial role as an external monitoring mechanism in limiting aggressive tax avoidance behavior.

The use of AI in today’s era has significantly expanded across various sectors of life, including the education sector. The use of AI in education is quite helpful in improving the quality of learning by providing innovative teaching materials, real-time feedback, and fostering student creativity; however, in practice, there are numerous instances of misuse of AI, such as for criminal activities. Such practices are clearly counterproductive to the learning process and threaten the quality of the nation’s future generations. The objective of this community service initiative is to deepen students’ understanding of AI from a legal perspective and to enhance the quality of learning. The methods employed include participatory-based education, encompassing lectures, Q&A sessions, and statements of commitment. The results of this community service initiative include an enhanced understanding of AI and its proper use. Additionally, students have committed to using AI ethically, in accordance with existing legal frameworks, and with a focus on improving the quality of learning without compromising their foundational and social skills, so that in the future they can compete effectively both nationally and internationally.

The development of information technology encourages public service agencies to improve the quality of service through the use of integrated information systems. PERUM DAMRI Ende as a provider of passenger transportation services, still faces problems in delivering information on schedules, routes, fares, and vehicle data management that has not been optimally integrated, thus causing uncertainty for service users. This study aims to design and build a Passenger Transport Vehicle Information System at PERUM DAMRI Ende to improve fleet data management efficiency, route scheduling, and customer information access. The research method used is a case study with a qualitative descriptive approach. System development is carried out using the Waterfall method, which includes the stages of needs analysis, system design, implementation, testing, and maintenance. The system is built as a web-based application using the PHP programming language and a MySQL database, and tested using the Black-Box Testing method. The results of the study are expected to help PERUM DAMRI Ende manage vehicle and schedule data more effectively, improve service quality, and provide the public with greater convenience in obtaining passenger transportation information.

Corporate Income Tax payable is an important component of state revenue which is influenced by the company's financial performance and capital structure. The debt-equity ratio has direct implications for taxable profits through the recognition of interest expense as a fiscal deduction. An analysis of financial ratios that reflect the capital structure is necessary to assess its effect on the amount of tax payable. This study examines the Debt to Asset Ratio (DAR), Debt to Equity Ratio (DER), Long Term Debt to Asset Ratio (LDAR), and Long Term Debt to Equity Ratio (LDER) using secondary data from financial statements of consumer goods industry companies on the IDX for the 2020–2024 period. The quantitative approach was applied through multiple linear regression with the help of SPSS and purposive sampling techniques. The results of the partial test show that DAR and LDER have no effect on the Income Tax of the Payable Entity. On the other hand, DER and LDAR have been proven to have a significant effect on the Income Tax of the debtable Entity. Simultaneous testing showed that all variables together had a significant effect on taxes payable. These findings provide practical implications for management in optimizing capital structure policies to improve tax efficiency measurably. Theoretically, the results of this study strengthen the agency theory through the role of debt as a managerial discipline mechanism and support the signal theory that the capital structure is an indicator of information for external parties regarding the company's financial condition.

Advances in digital technology have transformed the paradigm of faith proclamation, requiring the Church to optimize social media as a relevant catechetical instrument. This study aims to examine how the use of the TikTok platform can be optimized as an effective means of creative catechesis in connecting complex faith teachings for people in the digital era. The research method used is descriptive qualitative with a literature study technique, where data is collected from various scientific literature, Church documents, and relevant library sources. The research findings indicate that TikTok is an effective digital space for catechesis because it is supported by attractive audio-visual features, interactive features such as stitches and comments that enable two-way dialogue, and an algorithmic system that expands the reach of proclamation. The strategy of catechesis through short videos has proven to be able to change the perception of faith teaching that has become rigid to a more personal spiritual experience that is easily understood by all levels of society, especially the younger generation. The implications of this study emphasize the need for the Church to consistently adapt to digital culture and increase content creativity to ensure the continuity of inclusive evangelization amidst the dynamics of modern developments.

This study aims to investigate the influence of academic qualifications, managerial capabilities, and Perceived Organizational Support (POS) on emotional exhaustion and its implications for employee productivity at Sunan Kudus Islamic Hospital. Using a quantitative approach, data were collected via a questionnaire from 138 respondents. Instrument evaluation procedures were conducted through validity and reliability tests, while hypothesis testing was analyzed using Structural Equation Modeling (SEM). The findings reveal that academic qualifications and POS have a significant negative effect on emotional exhaustion, indicating that increased intellectual competence and strong organizational support are effective in reducing staff emotional exhaustion. Conversely, managerial capabilities were found to have no significant influence on emotional exhaustion. In the context of performance, the analysis results show that academic qualifications, managerial capabilities, and POS have a partial, positive, and significant effect on work productivity. Practically, this study suggests that hospital management prioritize human capital development and the strengthening of a supportive organizational climate to mitigate emotional exhaustion while accelerating operational efficiency in a sustainable manner.

This study examines the role of halal tourism in enhancing destination competitiveness and strengthening the Islamic economy within the tourism sector. This research employs a systematic literature review to synthesize findings from relevant academic sources. The results indicate that halal tourism contributes significantly to destination competitiveness by increasing tourist arrivals and encouraging product diversification. In addition, it supports the development of micro, small, and medium enterprises (MSMEs) and promotes local economic growth through a multiplier effect. Halal tourism also fosters ethical business practices and sustainable tourism development aligned with Islamic principles. However, its implementation faces key challenges, including limited infrastructure, complex halal certification procedures, and perceptions of exclusivity among non-Muslim tourists. Therefore, strategic efforts are required to improve Muslim-friendly infrastructure, streamline certification processes, strengthen MSME capacity through training and digitalization, and adopt inclusive branding strategies. These measures are expected to enhance the competitiveness, resilience, and sustainability of halal tourism destinations in the global market.

The development of digital technology in the Society 5.0 era presents both challenges and opportunities in history teaching, particularly regarding teachers’ ability to integrate technology and adapt to changes in students’ learning styles. This study aims to analyse the challenges faced by teachers and the strategies employed in digital-based history teaching. The method used is a Systematic Literature Review (SLR) employing the PRISMA approach, involving the stages of identification, screening, eligibility assessment, and inclusion of scientific articles published between 2020 and 2025. From the selection process, 25 relevant articles were identified for qualitative descriptive analysis. The findings indicate that teachers’ digital literacy levels remain at a moderate level and are unevenly distributed, thereby affecting the sub-optimal integration of technology into teaching. Furthermore, changes in students’ learning styles which are increasingly technology-oriented require more interactive and contextual pedagogical innovations. On the other hand, the use of digital media has proven capable of enhancing student motivation and learning outcomes, although this is still hindered by limitations in infrastructure and teachers’ technical competencies. The abundance of historical information on the internet also poses challenges regarding the validity of sources, thus necessitating the strengthening of digital literacy and critical thinking. The implications of this research underscore the importance of the ongoing development of teachers’ digital skills, the improvement of educational facilities, and the implementation of innovative teaching models to ensure that history teaching becomes more relevant and effective, and is capable of fostering critical thinking skills in pupils in the digital age.

In the field of education, cheating remains a critical issue of academic dishonesty. This phenomenon does not merely affect students' grades but also obstructs the development of core character values, including integrity, responsibility, and independence in the pursuit of knowledge. This article aims to analyze the factors influencing cheating behavior and evaluate various forms of intervention from the perspective of early detection of problematic behavior. This study employs a literature review method, examining 20 relevant scientific articles published between 2021 and 2026. The findings reveal that cheating behavior is influenced by internal factors such as self-efficacy, self-control, self-confidence, religiosity, and self-esteem as well as external factors, including peer conformity, parental pressure, the learning environment, and evaluation systems. Effective interventions include group counseling services, classical guidance, modifications to evaluation systems, and the utilization of Artificial Intelligence-based technology to detect potential academic fraud. Consequently, efforts to prevent cheating behavior require a multidimensional approach involving students, teachers, parents, and school policies to cultivate an academic culture of integrity.

The development of digital technology and artificial intelligence (AI) has increased youth interaction in cyberspace, while also elevating the risk of digital crimes, both as perpetrators and victims. This community service program AIms to strengthen legal awareness and AI-based self-protection skills among students of SMKN 1 Kaligondang, \Purbalingga Regency. The implementation methods include interactive workshops, digital security trAIning, case simulations, and the use of a mini AI assistant as a preventive educational tool. Evaluation was conducted through pre-test and post-test assessments, participatory observation, and participant reflection. The results indicate an improvement in participants’ understanding of digital law, particularly regarding the provisions of the Law on Electronic Information and Transactions and its relevance to the Indonesian Criminal Code. In addition, participants’ technical skills in securing digital accounts, identifying phishing attempts, and responding to cyber risks have also improved. The use of AI has proven to enhance participation and contextual understanding. Overall, the program is effective in fostering legal awareness, improving digital protection capabilities, and shaping responsible behavior in cyberspace.